Earlier this week, Apple released iPhone SDK 3.2 beta 3, the most recent update of the company’s iPhone OS development tools. Although details of the beta have emerged, MacNN is reporting that it allows “existing iPhone projects to include the necessary files” to support the iPad. Developers should thus be closer to producing working iPad apps, as there is now a Universal Application binary format that wraps iPhone, iPad and iPod touch code into the same bundle.

Sources with access to the kit point out that its documentation has also confirmed the presence of PowerVR SGX technology in the iPad. “Using OpenGL ES on iPad is identical to using OpenGL ES on other iPhone OS devices,” Apple writes. “An iPad is a PowerVR SGX device and supports the same basic capabilities as other SGX devices. However, because the processor, memory architecture, and screen dimensions are different for iPad, you should always test your code on an iPad device before shipping to ensure performance meets your requirements.”

If you’ve gotten your hands on the SDK and can offer any feedback about it, please let us know.